Law: Income Tax Ordinance, 2001

Section: 127

Law: Tax Laws (Amendment) Act, 2024

Section: 133

 Summary The High Court held that where an appeal against an order of Commissioner Inland Revenue (Appeals) was returned by the Tribunal due to the Tax Laws (Amendment) Act, 2024, and a reference was consequently filed before the High Court, such reference—if still pending—must be remitted back to the Appellate Tribunal Inland Revenue (ATIR). Relying on its earlier judgment in Mian Group of Chakwal Karamdad Arcade v. Assistant Commissioner Inland Revenue, the Court reaffirmed that amendments introduced via the Finance Act, 2025 restoring the appellate forum of ATIR are retrospectively applicable to pending cases. Accordingly, the reference was disposed of and remitted to ATIR to be treated as an appeal.  Tagline “Pending tax references filed due to forum confusion must revert to ATIR under retrospective procedural amendments.” ORDER; The learned counsel for the applicant states that this reference arises from an order of the Appellate Tribunal Inland Revenue (“Tribunal”) dated 01.08.2024, pursuant to which an appeal filed against an order of the Commissioner Inland Revenue (Appeals-II) dated 25.03.2024 was returned to the applicant for filing the same before the High Court as a reference due to the enactment of the Tax Laws (Amendment) Act, 2024. He states that this Court, in Mian Group of Chakwal Karamdad Arcade through its Partner v. Assistant Commissioner Inland Revenue, Islamabad & others (I.T.R. No. 65 of 2024), decided on 14.11.2025, has already held that references filed directly before the High Court against orders of the Commissioner Inland Revenue (Appeals) and pending adjudication are liable to be remitted to the Tribunal for decision in accordance with law. He states that this reference may also be remitted to the Tribunal in terms of the said judgment. The question regarding the applicability…